Exemption from sales and use tax for construction materials for Browerville Public Schools renovations and new facilities.

The bill provides a refundable exemption from sales and use tax for materials and equipment used in specific construction projects at Browerville Public Schools. These projects include renovations to the school building and the construction of a new gymnasium, classrooms, locker rooms, a wrestling and weight room, offices, and a stage. The exemption applies to purchases made between December 1, 2023, and January 1, 2026. The tax must be imposed and collected as if the applicable rate applied, and then refunded. The refunds will not be issued until after June 30, 2025.

Exemption from sales and use tax for construction materials for Browerville Public Schools renovations and new facilities.

The bill provides a refundable exemption from sales and use tax for materials and equipment used in specific construction projects at Browerville Public Schools. These projects include renovations to the school building and the construction of a new gymnasium, classrooms, locker rooms, a wrestling and weight room, offices, and a stage. The exemption applies to purchases made between December 1, 2023, and January 1, 2026. The tax must be imposed and collected as if the applicable rate applied, and then refunded. The refunds will not be issued until after June 30, 2025.